FW: Kirkland Bar Policies

[Emily Aull]

All, here’s Liz’s email from last October re: reimbursement in case anyone lost theirs. 

 

From: Soderberg, Elizabeth [mailto:elizabeth...@kirkland.com]
Sent: Friday, October 26, 2012 6:16 PM
To: Emily Aull; Erin Blake; Noah Goodman; 'kacz...@uchastings.edu'; Austin Pollet; Ashley Rose; Jordan Wappler; Bryan Warner; Jeremy Adler; elise edlin; Mark Fahey; Featherstun, Brian; Elliot Hales; Jeffrey Ho; sarah.ali...@gmail.com; Nigel Ray; Michael Gawley; Austin Klar; Stock, Sarah E.
Cc: Dickinson, Lisa
Subject: Kirkland Bar Policies

 

Hello everyone!

 

I hope your 3L year is off to a good start and that everyone is doing well!  The purpose of this email is to apprise you of our bar registration and exam policies.  I’d also like to introduce and welcome Sarah Piazza who will be joining you all next fall. Sarah is at Georgetown and summered in our NY office.

 

First of all, I would like to point out that if you plan to register for BarBri, we encourage you to register by October 31 to take advantage of the early enrollment discount.  More information on that below.  Please read all the information - there is a lot, but it is good info! 

BAR STIPEND:  In order to assist you with expenses while you study for the bar exam, Kirkland will pay you a bar stipend of $10,000 less taxes and withholdings on or around June 1, 2013.

BAR REVIEW COURSE:  You are responsible for registering for a California bar review course.  The firm will reimburse you for the cost of a bar review course.  If you are interested in registering for BarBri, please visit their website for class locations and times at www.barbri.com. You will need to register in order to reserve space in a specific class. If you choose BarBri as your preferred bar review course, the Firm will also underwrite the cost of the Kaplan PMBR 3-Day Final Review course in addition to the BarBri prep course.  If you would like additional information on the PMBR 3-Day Final Review Course, please contact Doug Fleming at our Kaplan PMBR Customer Care Center at 800-523-0777.  If you are interested in registering for the Kaplan Complete Bar Review course please visit their website for class locations and times at www.kaptest.com/bar-exam. The Kaplan 3-Day Final Review is included in the Kaplan Complete Bar Review course.  

If you have already registered for a bar review course, please feel free to forward your BarBri or Kaplan invoice to me for processing and payment.  If you have not yet registered or paid your bar preparation course fee you may indicate Kirkland & Ellis on your registration form and request that the invoice be sent to us directly, please be sure to note which Kirkland office you are joining. Keep in mind, under current law, you will not be allowed to exclude from your taxable income certain educational assistance payments (e.g. bar review courses) made to you in a calendar year.  Consequently, you will be responsible for any taxes payable on this benefit.  We will, therefore, be required to include any reimbursements of these expenses in your 2013 W-2 and will withhold appropriate amounts from your year-end paychecks.  (Which is why we are only able to reimburse you for review course or exam fees in calendar year 2013.)

Please note:  You will be responsible for paying BarBri's refundable $250 book deposit, which will be reimbursed to you by BarBri at the end of the course.  Kirkland will not reimburse you for this expense. You may pay this deposit on-line.  All students registered for the BarBri course must have their balances paid in full before any materials can be dispersed and before they can attend class.  

BAR EXAMINATION:  Attorneys with the San Francisco and Palo Alto Offices are required to obtain and maintain good standing with the California Bar.  You must first register with the State Bar of California.  Most law students in California register as first year law students. If you have not already done so, you can register at any time. Please note that this does not register you for the bar exam!  You must register on-line at http://www.calbarxap.com/Applications/CalBar/California_Bar_Registration/default.asp

The California Bar Exam is held the last Tuesday, Wednesday and Thursday of July. Registration typically opens in March with an early April filing deadline.  Please check the State Bar website at www.calbar.ca.gov for updates.   The firm will not reimburse you for any late fees.  Please list Lisa as the contact for employment verification purposes on your State Bar Registration and Moral Character Application.  

In addition, the Multistate Professional Responsibility Exam (MPRE), administered by the National Conference of Bar Examiners, will be required by those taking the California Bar exam. The MPRE exam will be administered on April 6, 2013 and August 17, 2013. Registration will be available beginning in early January 2013. Applications are available online at www.act.org/mpre. We do not pay for exclusive MPRE preparation courses or late registration fees.  If you have not already taken the MPRE, I highly encourage you to take the April exam so that there is no delay in your bar admission status down the road.

Kirkland & Ellis will reimburse you for the California Bar and MPRE Exams, BarBri or Kaplan and the 3-day PMBR review course fees.  Kirkland & Ellis will not reimburse late fees.  Below is a breakdown of expected expenses for bar registration:

California State Bar Registration Fee                      $108.00
California Bar Exam Application Fee                      $614.00
Moral Character Application Fee                             $500.00
Laptop Computer Fee                                            $139.00  
MPRE Fee                                                                    $  70.00

TOTAL                                                                   $1431.00

APPLICATION FOR THE DETERMINATION OF MORAL CHARACTER:  Please note that once you are registered to sit for the California Bar Exam you must complete and submit the Application for Determination of Moral Character.  The moral character application requires the submission of electronic fingerprints (Kirkland will reimburse for the cost of fingerprinting).  The Application for Determination of Moral Character is a lengthy document that requires detailed background information regarding education, employment history, references, and residential history.  These applications are processed in a minimum of six (6) months.  Failure to file your application in a timely manner will delay your admission to practice law. When you arrive in the fall you will need to provide confirmation that you have completed the Application for Determination of Moral Character.

TAKING THE BAR EXAM:  The Firm will reimburse only for certain exam sitting related fees including coach airfare, hotel, mileage, parking, and meals subject to the following limitations.  All expenses will only be reimbursed in accordance with the requirements and guidelines outlined in the Firm's "Travel and Other Reimbursable Expenses" policy.  

Specifically, the Firm will only reimburse for a hotel stay if the applicant lives in excess of 20 miles from the testing site or has a normal commute time in excess of 1.0 hour. Further, the Firm will only reimburse up to a maximum of 3 nights in California.  Lastly, hotel accommodations may not exceed $300 per night inclusive of tax, service and other fees as applied by the locale.  This is not a per diem, only actual hotel expenses will be reimbursed up to the maximum.

The Firm will only reimburse mileage to and from the test site and parking at the testing site in accordance with the Travel Policy.  The Firm will not reimburse a rental car and/or any related expenses of a rental car.  The Firm will only reimburse for airfare to and from the closest city to which the exam testing site is located.

SUBMITTING EXPENSES:

All expenses should be submitted in two separate reimbursement requests:  1) the first for ALL registration expenses including - state bar registration, bar review registration, exam registration, MPRE, moral character, fingerprints for moral character, etc., and 2) the second for ALL expenses related to actually taking the exam which you can send to us in August OR bring with you on the first day of work.  Receipts should be submitted to my attention with a letter describing each expense. Expect at least one month turnaround time for check processing. 

 

We realize that this is a lot of information at once, but hopefully this will answer any bar-related questions that may arise over the next year.  Of course, if anything else does come up (or you just want to say hello!), please do not hesitate to contact me or Lisa.  

 

Best regards,

Liz

 

Liz Soderberg | Attorney Recruiting Specialist | Kirkland & Ellis LLP
555 California St | San Francisco, CA 94104
415-439-1697 Direct | 415-439-1500 Fax | elizabeth...@kirkland.com

 

***********************************************************
IRS Circular 230 Disclosure:
To ensure compliance with requirements imposed by the U.S. Internal Revenue Service, we inform you that any tax advice contained in this communication (including any attachments) was not intended or written to be used, and cannot be used, by any taxpayer for the purpose of (1) avoiding tax-related penalties under the U.S. Internal Revenue Code or (2) promoting, marketing or recommending to another party any tax-related matters addressed herein.

The information contained in this communication is confidential, may be attorney-client privileged, may constitute inside information, and is intended only for the use of the addressee. It is the property of Kirkland & Ellis LLP or Kirkland & Ellis International LLP. Unauthorized use, disclosure or copying of this communication or any part thereof is strictly prohibited and may be unlawful. If you have received this communication in error, please notify us immediately by return e-mail or by e-mail to postm...@kirkland.com, and destroy this communication and all copies thereof, including all attachments.
***********************************************************

[Brian Featherstun]

Actually, on a similar subject, where did we learn that Kirkland would pay relocation? I know it was said but can't find an email. 

Does anyone know if that would include storage by chance? We may be moving out of our current apartment before locking something up in SF just due to logistics. 

Sent from my iPhone

--
You received this message because you are subscribed to the Google Groups "K&E 2013 SF Associate Class" group.
To unsubscribe from this group and stop receiving emails from it, send an email to ke-2013-sf-associat...@googlegroups.com.
For more options, visit https://groups.google.com/groups/opt_out.
 
 

[Elliot Hales]

I asked Lisa about Kirkland's moving policy. She sent me the following information:

ASSOCIATE NEW HIRES

The Firms Relocation Service company will assist you in making all of your travel arrangements.

Alternatively, you can make your own arrangements and submit your expenses to the Relocation

Service company for reimbursement.

Lease Breaking Fees -- Renters

If it is necessary to break a rental lease, the Firm will pay one month’s rent as a lease breaking

fee.

Travel to New Location

Economy airfare to move yourself and family to the new location will be arranged for you by the

Relocation Services company. Meals will be reimbursed according to the Firm’s “Travel and

Other Reimbursable Expenses” policy.

If you choose to use your personal car to transport your family to the new location, you will be

reimbursed for mileage at the standard IRS moving mileage rate in effect at that time. The

expectation is you will travel the most direct route and drive a minimum of 400 miles per day.

Meals and lodging will be reimbursed according to the Firm’s “Travel and Other Reimbursable

Expenses” policy.

Home Finding Assistance

The Relocation Service company will provide you with rental housing information specific to

your desired location(s) and any special requirements.

If you choose to purchase in the new location the Relocation Service company can research and

refer you to a qualified Realtor specific to your desired location(s) and any special requirements.

Working with the Firm’s designated Relocation Services company, you will be eligible for the

services including:

• Receiving community and housing information for the new location

• Area home tour to narrow down communities and neighborhoods

• Professional assistance negotiating a home purchase offer

• Follow up on all home purchase transaction details

Household Goods Shipment

The Firm will pay for the cost of moving your household goods from your principal residence to

your new residence, including the cost of packing, insuring and transporting. There will be a 6,000 pound limit on household goods. Household goods will be insured for the full replacement value. If the amount of household goods is limited and does not warrant use of a

moving company the Firm will reimburse for reasonable shipping expense.

The Firm will pay for the shipment of 2 pets limited to dogs and cats.

The Firm will not reimburse for the following:

• Cost of moving household goods when you make your own arrangements

• Overtime incurred loading and unloading

• Shipping boats, recreational vehicles, snowmobiles, trailers.

• Special packing/crating and insurance for art collections, wine collections and

antiques

• Removal and/or installation of television antennas, light fixtures, ceiling fans,

window treatments, draperies, blinds or any other articles which are fastened to

the dwelling or which constitute fixtures

• Taking up, altering or laying of carpeting or rugs

• Disassembling or assembling billiard tables, water beds, grandfather clocks,

playground equipment, pools, and exercise equipment.

• Transportation of plants and firewood

• Housecleaning, maid service, rug/carpet or drapery cleaning services

• Additional pick up or delivery charges for additional locations

• Other items deemed unreasonable by the Firm.

Household Goods Storage

In the unusual event that you are unable to coordinate the household goods arrival into your new

residence in a timely manner, the Firm will pay for storage of your household goods for up to 30

days. Any additional days of storage are your responsibility and you should make arrangements

with the mover for all additional charges.

Tax Information

It is the intention of the Firm to assist the attorney with most tax liabilities incurred during the

relocation. Current federal tax regulations require the Firm to report all non-deductible

relocation expense reimbursements as income to the attorney. The attorney must report suchreimbursement as gross income on his/her federal tax return. The attorney must also meet the

following requirements:

• The distance between the attorney’s former residence and new place of work must

be 50 miles greater than the distance between the attorney’s former residence and

former place of work; and

• The attorney must be a full-time attorney at the new location for at least 39 weeks

in the 12-month period immediately following the start of work, unless requested

to relocate again by the Firm and such request was unexpected at the original time

of relocation.

All reimbursements should occur within one (1) year of the transfer date.

Expense Reimbursement & Gross-Up Provision

The Relocation Services company will reimburse all relocation expenses under the guidelines of

this policy. The Relocation Services company will provide the attorney with a relocation

expense form and instructions for reimbursement. Items not specifically provided for as

reimbursable should be considered not reimbursable.

The Firm will gross-up (provide extra income to assist with the tax liability incurred) on the

following reimbursed expenses:

• Lease Breaking fees

• Meals during final trip to new location

The gross-up income is taxable and will be included on the relocating individual’s W-2.

The Firm will not provide any tax allowance for other moving expense items, including any

taxable gain on the sale of a home.

Deductible expenses include:

• Travel and lodging for household members from the old location to the new;

• Transportation and thirty (30) days storage of household goods.

For notation purposes only, deductible reimbursements paid directly to the attorney will be

reflected in Box 12 of the annual W-2 form, marked with a “P” code. These reimbursements, as

well as payments of deductible expenses paid directly to vendors, are considered “excludable.”

They will have no effect on federal taxable income or federal tax. The attorney should not

deduct reimbursed deductible moving expenses on their tax return.

The Firm will adjust the attorney’s Form W-2 at year-end. Adjustment is based on the

attorney’s annualized base pay, and does not include income from any other sources, such as

spouse or domestic partner, or other outside income. For specific application to a given

situation, a tax consultant should be contacted.

Payback Agreement

If your employment is terminated within one year of the relocation, you will be required to

payback all relocation expenses paid by the Firm on your behalf. The payback will be calculated

based on 1/12th of all expenses for each month remaining in the original year.

Sent from my iPhone

[Austin Pollet]

Thanks a lot for this additional information.  

I still have a couple questions that I was going to ask Lisa/Liz when it got closer to my move in August, but I realize that some of you might be moving before then.  I'd be glad to compile a list of questions for Lisa/Liz.  My guess is that it'd be easier for them to have all the questions in one place at one time, as opposed to the sporadic and duplicative questions they normally get from us (well, mainly from Bryan).  

Here are a couple questions I still have:

-Does the firm pay for travel to SF in order to look for apartments?  (I heard something over the summer that the firm will pay for us to fly out for a weekend to look at places.  I think other firms do this, too.)

-Does the "Home Finding Assistance" apply to renters?

-If I decide to bring a car, will the firm ship it?

-Why won't the firm cover transportation for my yacht?

-Can we adjust withholdings for 2013 prior to receiving our stipend?

-Will the firm pay for a Real World 2013 house?

Hope all is well.

Austin Pollet

[BRYAN WARNER]

You misspelled Featherstun's name. 

Sent from my iPhone, so please pardon any typos.

[Brian Featherstun]

Do you like reading dense legalese very closely? Do you put special emphasis on where commas fall in a sentence? Do you like spending 18 hours a day doing due diligence? Well then, you might be perfect for a career in Corporate. 

And also perfect for answering my question:

Anybody know for sure if all of these expenses are to be incurred personally and then submitted for reimbursement? Or does the firm take care of it directly and include in our income on the W2?  First sentence of the policy Elliot sent seems to indicate we can use the Firms relocation specialist OR do it on our own for reimbursement, but not certain. 

I don't know about you guys, but as nice as that stipend is, movers, storage, moving fees, etc all start to add up if we need to have it all available to be paid upfront and get reimbursed after we start working.  I'd been hoping to have some money left from the stipend to spend in Europe or something on a bar trip. 

Sent from my iPhone

[Noah Goodman]

ATP, 

Good thinking on the centralized question bank. That's some quality Corporate-style planning. Respect. 

As for additional questions...

(1) If we have multiple locations for household goods pickup, does it matter if one of the locations is within 50 miles of the new residence? For example, if one location is in Boston and the other in the Marina, do the goods at the Marina location not get included in the 6,000 lb limit? 

(2) How much do stops at additional locations typically cost? Is it just the hourly rate? 

(3) Will our Relocation Service move a piano? Yes, that's a serious question. 

You also owe me a phone call. To think I was going to start encouraging the use of "AP" as your new nickname, given all the similarities between you and Adrian Peterson. Shameful, Tuna. Shameful.